# The Equality Act 2010 (Equal Pay Audits) Regulations 2014, Paragraph 4: The exemption period: existing micro-businesses


(1) The exemption period, in relation to an existing micro-business, is the period beginning with the commencement date and ending when the business is treated as ceasing to be a micro-business for the purpose of this paragraph or (if sooner) the day 10 years after the commencement date.
(2) A business is treated as ceasing to be a micro-business for the purpose of this paragraph on the day after the assessment period if, during an assessment period, the number of days when the business is not a micro-business is greater than the number of days when the business is a micro-business.
(3) An “assessment period”, in relation to an existing micro-business, is a period of 6 months beginning with—
(a) the first day after the commencement date on which the business ceases to be a micro-business; or
(b) where, during an earlier assessment period, the number of days when the business is not a micro-business is less than or equal to the number of days when the business is a micro-business—
(i) the day after the end of the earlier assessment period, if on that day the business is not a micro-business; or
(ii) the first day after the end of the earlier assessment period on which the business ceases to be a micro-business, in any other case.

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Source: https://www.legislation.gov.uk/uksi/2014/2559/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/equality-act-2010-equal-pay-audits-regulations-2014/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.